Tax Law Research

Most tax cases are filed before the Tax Court. These cases can be described either as small[1]  or regular tax cases.

• Small cases are referred to as S cases. They involve tax deficiencies of $50,000 or less.[2] The dispositions in these cases are not subject to appeal nor do they have precedential value.[3]
• All tax cases other than small cases are regular cases. The Tax Court's opinion or resolution in these cases will be in the form of a regular opinion or a memorandum opinion. Both opinions can be appealed and cited as legal authority (precedents).
  • Regular opinions resolve a novel issue of tax law and constitute a binding precedent.
  • A memorandum opinion applies existing law to the tax issue before the Tax Court. It has only a persuasive effect.
  • For the precedential value of Tax Court cases please see “Types of Tax Court Opinions and Their Precedential Effect.” [4]

The Tax Court exists:

• to adjudicate tax disputes expeditiously compared to normal litigation.
• to provide a thorough consideration of tax grievances.
• to guide a coherent development of tax law.

The Tax Court website provides helpful information such as the following:

• The Tax Court Citation Style Manual, which is generally patterned on the Bluebook
• Tax Court Rules
• Self-Represented User Guide
• Previous decisions of the Court (cases filed on or after May 1, 1986)

Decisions issued by the Tax Court can be divided into the following groups:

• Reported opinions, also known as “TC Opinions” or “Division Opinions”[5]
  • cases of first impression
  • precedential
  • published in the U.S. Tax Court Reports (T.C.)
• Memorandum Opinions[6]
  • nonprecedential but persuasive
  • unpublished but available to the public on the Tax Court website
• Summary Opinions
  • for tax deficiencies of $50,000 or less
  • non-precedential
• Tax Court Bench (Oral) Opinions
  • The following applies to both the S case and regular cases: “Oral findings of fact or opinion will be recorded in the transcript of the hearing or trial. … may not be relied upon as precedent, except as may be relevant for purposes of establishing the law of the case, res judicata, collateral estoppel, or other similar doctrine.” TAX CT Rule 152
• Orders

To understand the "anatomy" of a Tax Court Opinion, read “How to Read Tax Court Opinions.”[7]

United States Tax Court Opinions are available through DAWSON, the U.S. Tax Court's electronic filing and case management system. Options are available to search by case, order, or opinion.

Tutorials for finding Tax Court Cases, Orders, and Opinion are available on the Court’s website.

[1] “The term ‘small tax case’ means a case in which (1) the amount in dispute is $50,000 or less (within the meaning of the Code), (2) the petitioner has made a request under Rule 171, and (3) the Court has concurred in the petitioner's request.” TAX CT Rule 170

[2] I.R.C. § 7463

[3] I.R.C. § 7463 (b)

[4] Kevin Spencer, et al., Types of Tax Court Opinions and Their Precedential Effect TAX CONTROVERSY 360 (October 13, 2016), https://www.taxcontroversy360.com/2016/10/types-of-tax-court-opinions-and-their-precedential-effect/